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Machine Hours
The total number of hours that machines are used or operated during a specific time period, often used as a basis for allocating manufacturing overhead.
Direct Labor Hour
A measure of the time spent by workers manufacturing a product or delivering a service.
Special Materials
Unique or unusual materials required for specific production processes or products, often implying additional cost or procurement effort.
Step-fixed Costs
Expenses that remain constant over a range of production but can change when production exceeds certain levels.
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